Practical guide to code section 409A
By: Michael Falk
Published: 2012
Language: eng
Number of pages: 372
ISBN-13: 9780808022084
Subjects: Taxation; Law and legislation; Deferred compensation
Notes: Includes bibliographical references and index.
Table of contents: title: The land before 409A; title: What is deferred compensation?; title: The parties and the plan; title: The short-term deferral exception and substantial risks of forfeiture; title: Deferral election rules; title: Distribution rules; title: Permissible accelerations and delays of payment; title: Funding rules; title: Separation pay; title: Equity compensation; title: Tax-exempt employers; title: International implications of  Code sec. 409A; title: Code sec. 409A in mergers and acquisitions; title: Correction of document failures; title: Correction of operational errors; title: Income inclusion, reporting and withholding.